Product Description
Cambridge AS & A Level Accounting Workbook with Digital Access (2 Years)
Author: Sharon Elan-Puttick
Format: Physical Hardcopy
This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023. This Cambridge International AS & A Level Accounting Workbook is filled with a wide variety activities that offer extra practice opportunities beyond the coursebook.
Ideal for skills development, the scaffolded exam-style activities enable students to practise what they have learnt from the coursebook. Introduction Introducing command words Part I The accounting system
Features:
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Key skills and scaffolded exam-style activities allow learners to practise what they have learnt in the coursebook
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Worked examples offer step-by-step guidance and are ideal for revision
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Tip boxes and grouped key terms provide extra support for English as a second language learners
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‘Improve this answer’ activity helps learners develop evaluation skills and understand what a ‘good’ answer looks like
Contents:
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1 Double-entry bookkeeping: Cash transactions
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2 Double-entry bookkeeping: Credit transactions
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3 Books of prime entry
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4 Balancing accounts
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5 The classification of accounts and division of the ledger
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6 The trial balance Part II Financial accounting
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7 The statement of profit or loss for sole traders
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8 The statement of financial position for sole traders
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9 Accounting concepts
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10 Accruals and prepayments (the matching concept)
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11 Accounting for the depreciation of non-current assets
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12 Irrecoverable and doubtful debts
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13 Bank reconciliation statements
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14 Control accounts
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15 Correction of errors
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16 Incomplete records
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17 Incomplete records: Further considerations
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18 Partnership accounts
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19 Partnership changes
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20 Manufacturing accounts
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21 An introduction to limited company accounts
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22 Limited companies: Further considerations
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23 Non-profit making organisations (clubs and societies)
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24 Statement of cash flows
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25 Auditing and stewardship
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26 International Accounting Standards
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27 Computerised accounting systems
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28 Business acquisition and merger
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29 Ethical considerations
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30 Accounting information for stakeholders
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31 Analysis and communication of accounting information Part III: Cost and management accounting
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32 Costing of materials, labour and overheads
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33 Absorption costing
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34 Unit, job and batch costing
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35 Marginal costing
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36 Activity-based costing
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37 Budgeting and budgetary control
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38 Standard costing
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39 Investment appraisal
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